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Accounting + Oversight
Accounting Estimates
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Audit Committees
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Results: 190

Sharing Knowledge or Proprietary Information? An Examination of Audit Clients Who Share the Same Audit Partner
2019-07-01
Authors

Jung Koo Kang (University of Southern California) Clive Lennox (University of Southern California) Vivek Pandey (University of Southern California)

Topics
Audit Fees Financial Restatements
The Effect of Blockholder Board Representation on Debt Contracting
2019-06-19
Authors

Blair B. Marquardt (University of North Texas - Department of Accounting)

Topics
Audit Fees Financial Restatements
Audit Committee Accounting Expertise and the Mitigation of Strategic Auditor Behavior
2019-04-24
Authors

James C. Hansen (Weber State University Goddard School of Business and Economics) Ling Lei Lisic (Virginia Polytechnic Institute & State University - Pamplin College of Business) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)

Topics
Audit Fees Audit Opinions Auditor Changes Financial Restatements
Detection Models for Unintentional Financial Restatements
2019-04-10
Authors

Mario Papik (Department of Economics and Finance, Comenius University) Lenka Papikova (Department of Economics and Finance, Comenius University)

Topics
Financial Restatements
The Effect of Social Identity on the Financial Reporting Aggressiveness of Former Auditors
2019-04-03
Authors

Eric Condie (Georgia Institute of Technology) Kara Obermire (Oregon State University; Oregon State University) Timothy A. Seidel (Brigham Young University) Michael S. Wilkins (University of Kansas)

Topics
Audit Fees Financial Restatements
Information versus Investment
2019-03-01
Authors

Stephen J. Terry (Boston University) Toni M. Whited (University of Michigan) Anastasia A. Zakolyukina (University of Chicago)

Topics
Financial Restatements
Peer Group Choice and Chief Executive Officer Compensation
2019-02-11
Authors

David F. Larcker (Graduate School of Business Rock Center for Corporate Governance - Stanford University) Charles McClure (Booth School of Business - University of Chicago) Christina Zhu (The Wharton School - University of Pennsylvania)

Topics
Executive Compensation Financial Restatements Internal Controls (ICFR - SOX 404)
Science or Compliance: Will Section 404(b) Compliance Impede Innovation by Emerging Growth Companies in the Biotech Industry?
2019-02-11
Authors

Craig Lewis (Owen Graduate School of Management- Vanderbilt University) Joshua T. White (Owen Graduate School of Management- Vanderbilt University)

Topics
Audit Fees Financial Restatements
Corporate Social Responsibility: An Umbrella or a Puddle on a Rainy Day? Evidence Surrounding Corporate Financial Misconduct
2019-01-02
Authors

John Bae (Elon University, Love School of Business) Wonik Choi (California State University- Fullerton, Department of Accounting) Jongha Lim (California State University- Fullerton, Department of Finance)

Topics
Financial Restatements
More Lemons, More Disclosure? The JOBS Act and Voluntary IPO Disclosure of Internal Controls
2018-12-22
Authors

Emily Jing Wang (School of Business and Management- The Hong Kong University of Science and Technology)

Topics
Auditor Changes Financial Restatements SEC Comment Letters